Tax credit applies to qualified energy efficient home improvements*
- Must be a taxpayer's primary residence in the United States
- Must be used for remodeling or replacement (new construction does not qualify for the new tax credit)
- Product must be purchased and placed in service during 2009 or 2010
Tax Credit is 30% of the product cost up to a maximum of $1,500*
- $1,500 is a combined total for 2009 and 2010 energy efficiency improvements including other eligible items listed in the IRS Notice.
- Installation and other labor costs do not qualify for tax credit.
As of June 1, 2009, eligible windows and doors must have both:*
- a U-Factor equal to or less than 0.30 and;
- a Solar Heat Gain Coefficient (SHGC) equal to or less than 0.30
Homeowner needs proof of purchase and product performance*
- Proof of purchase: Sales receipt (Federal law requires itemized receipts) for product(s) only.
- Product performance: Product labels or manufacturer’s certification statement